GST Sales invoice amendment

This query is : Resolved

Rajesh Cholleti (Querist)
Follow

02 July 2020 Dear sir,

If amend the sale invoice in GSTR-1, shall we show the only amendment amount in GSTR 3B, kindly clarify.

for example

Sale Invoice basic amount GST@18% Total amount Remarks
100,000.00 18,000.00 118,000.00 Uploaded in May-20
150,000.00 27,000.00 177,000.00 Amended in Jun-20
50,000.00 9,000.00 59,000.00 Balance amount shall we show the Jun-20 3B filing

one more doubt GST payble link between GSTR 1 - GSTR 3B Input = GST Payable amount
is it right or not.

CA Shubhi Khandelwal

CA Shubhi Khandelwal (Expert)
Follow

02 July 2020 In the above case in case the invoice number is same for May & June 2020, Additional sales of Rs. 50,000 with tax@ Rs. 9000 shall be reported as:
In GSTR-1: In June Month Return, Amend B2B invoices with sales @Rs. 1,50,000
In GSTR-3B: In June month with the additional sales @Rs. 50,000 and pay the tax amount after deducting the Input tax. Also, Interest shall be levied on the additional tax payable.